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Narrative:N2428E, A C-172, HAD DEPARTED SEA-TAC airport FOR A VFR FLT TO SNOHOMISH, WA, ABOUT 27 MI ON THE 355 DEG RADIAL FROM THE SEA-TAC VORTAC. IT PROCEEDED NNW OVER THE WEST SHORE OF MERCER ISLAND LOCATED APPROXIMATELY 10 MI NORTH OF THE SEA-TAC ARPT. N761EL, A C-A152, WAS SOUTHWEST BOUND PREPARING FOR ENTRY INTO THE BOEING FIELD airport TRAFFIC AREA. THE PLT'S LAST RADIO CONTACT HAD BEEN A POSITION REPORT TO BOEING FIELD TOWER. BOEING FIELD IS LOCATED APPROXIMATELY 5 MI NNW OF SEA-TAC ARPT. THE TWO ACFT COLLIDED ABOUT 1500 FT MSL OVER THE NW END OF MERCER ISLAND. THE COLLISION POINT IS ABOUT 5 MI NE OF BOEING FIELD. THE BLOCK OF TCA AIRSPACE OVER THE CRASH SITE HAS A "FLOOR" OF 3000 FT. THE COLLISION OCCURRED AT A LAT OF 47-35N & LONG OF 122-15W. CAUSE: